📚 Quick Guide to AS Eduqas Accounting Terminology | AS Eduqas 会计：词汇术语速记指南
Mastering the language of accounting is half the battle for AS students. Under the Eduqas specification, you are expected not only to understand key terms but also to apply them accurately in context. This guide provides clear, concise definitions and essential explanations of the most important accounting terminology, paired with Chinese translations to help bilingual learners reinforce their understanding.
掌握会计语言是 AS 考生的成功关键。根据 Eduqas 考纲要求，你不仅需要理解关键术语，还要能在具体情境中准确应用。本指南提供最核心会计术语的清晰简明定义和必要解释，并配以中文翻译，帮助双语学习者巩固理解。
1. The Accounting Equation | 会计等式
Every single transaction in accounting is governed by the accounting equation. This fundamental relationship states that the assets of a business are always equal to the sum of its liabilities and equity. It is the foundation of the double-entry system and can be expressed as:
每一笔会计交易都受会计等式支配。这一基本关系表明，企业的资产永远等于其负债与所有者权益之和。它是复式记账系统的基础，可以表示为：
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
Assets are resources controlled by the business as a result of past events and from which future economic benefits are expected to flow to the entity. Common examples include cash, trade receivables, inventory, and non-current assets such as machinery and vehicles.
资产是企业因过去事项而控制的资源，预期会给企业带来未来经济利益。常见的例子包括现金、应收账款、存货，以及机器设备和车辆等非流动资产。
Liabilities represent present obligations arising from past events, the settlement of which is expected to result in an outflow of resources. This includes trade payables, bank loans, and accrued expenses.
负债是指因过去事项而产生的现时义务，预期会导致企业资源的流出。包括应付账款、银行贷款和应计费用等。
Equity is the residual interest in the assets of the entity after deducting all its liabilities. It is often called capital or net assets and represents the owner's claim on the business.
所有者权益是扣除所有负债后企业资产中的剩余权益。它通常被称为资本或净资产，代表所有者对企业的求偿权。
2. Double-Entry System | 复式记账系统
The double-entry system is the standard method for recording business transactions. Every transaction has two aspects: a debit entry in one account and a corresponding credit entry in another. This ensures that the accounting equation always remains in balance. The rules can be summarised using the mnemonic DEAD CLIC (Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital).
复式记账是记录商业交易的标准方法。每笔交易都有两方面：一个账户记入借方，另一个账户记入相应的贷方。这确保了会计等式始终保持平衡。借方和贷方的规则可以用助记口诀 DEAD CLIC 来概括（借方记录费用、资产、提款；贷方记录负债、收益、资本）。
For example, when a business buys inventory with cash, debit Inventory (asset increasing) and credit Cash (asset decreasing). If the purchase is made on credit, debit Inventory and credit Trade Payables (liability increasing).
例如，当企业用现金购买存货时，借记存货（资产增加），贷记现金（资产减少）。如果赊购，则借记存货，贷记应付账款（负债增加）。
Understanding the normal balance of each type of account is crucial: assets and expenses normally have debit balances, while liabilities, income and equity normally have credit balances.
理解每种账户的正常余额方向至关重要：资产和费用通常有借方余额，而负债、收益和所有者权益通常有贷方余额。
3. Ledger Accounts and Trial Balance | 分类账与试算平衡表
Ledger accounts are individual records where all transactions affecting a specific item are posted. The simplest format is the 'T' account, with debits on the left and credits on the right. After posting all entries, each account is balanced to find its closing balance.
分类账账户是记录影响特定项目的所有交易的独立记录。最简单的格式是“T”型账户，左边记借方，右边记贷方。过账所有分录后，每个账户会结出期末余额。
A trial balance is a list of all the ledger balances at a particular date, split into debit and credit columns. Its primary purpose is to check the arithmetical accuracy of the double-entry records. If total debits equal total credits, the books are mathematically in balance, although errors may still exist (e.g. omission, commission, principle).
试算平衡表是在特定日期列出的所有分类账余额的列表，分为借方和贷方两栏。其主要目的是检查复式记账记录的算术准确性。如果借方总额等于贷方总额，账簿在数学上是平衡的，但仍可能存在错误（例如漏记、记错、原则性错误）。
A balanced trial balance does not guarantee that there are no errors, such as transaction recorded in the wrong account or completely omitted. Students must be able to identify types of errors that do not affect the trial balance agreement.
试算平衡表平衡并不能保证没有错误，比如交易记错了账户或完全遗漏。学生必须能识别那些不影响试算表平衡的错误类型。
4. Revenue and Expense Recognition | 收入与费用确认
Revenue is recognised in the income statement when it is earned, not necessarily when cash is received. Under the accruals (or matching) concept, revenue and associated expenses are reported in the same accounting period. The realisation principle states that revenue should be recognised when goods or services have been provided and the right to receive payment is reasonably certain.
收入在利润表中确认时点是赚得之时，而不一定是收到现金之时。根据权责发生制（配比概念），收入和相关费用应报告在相同的会计期。实现原则指出，当商品或服务已经提供，且收取款项的权利合理确定时，收入才应被确认。
Expenses are matched against the revenue they help generate. This leads to adjustments for accruals and prepayments at the end of the accounting period. For example, rent owed but not yet paid is recorded as an accrued expense, increasing both expenses and liabilities.
费用应与它们帮助产生的收入进行配比。这就导致了会计期末对应计和预付项目的调整。例如，应付但尚未支付的租金被记录为应计费用，同时增加费用和负债。
The distinction between capital expenditure and revenue expenditure is also vital: capital expenditure relates to the acquisition of non-current assets and is recorded on the statement of financial position, while revenue expenditure relates to day-to-day running costs and appears in the income statement.
资本性支出和收益性支出的区分也至关重要：资本性支出与购置非流动资产有关，记录在财务状况表中；而收益性支出与日常营运成本有关，出现在利润表中。
5. Depreciation Methods | 折旧方法
Depreciation is the systematic allocation of the depreciable amount of a non-current asset over its useful life. It reflects the wear and tear, obsolescence, or passage of time. The two main methods required by Eduqas are the straight-line method and the reducing balance method.
折旧是对非流动资产折旧额在其使用寿命内进行的系统分配。它反映了磨损、过时或时间的流逝。Eduqas 考纲要求的两种主要方法是直线法和余额递减法。
Straight-line depreciation charges an equal amount to the income statement each year. The formula is (Cost - Residual Value) / Useful Life. This method is simple and widely used when the asset's utility is consumed evenly over time.
直线折旧法每年向利润表计提同等金额。公式为（成本 - 残值）/ 使用寿命。当资产的效用随时间均匀消耗时，这种方法简单且广泛使用。
Reducing balance depreciation applies a fixed percentage to the net book value (carrying amount) of the asset each year. This results in higher charges in the early years and lower charges later, which may better match the pattern of benefits generated.
余额递减折旧法每年对资产账面净值（账面金额）应用一个固定百分比。这导致早期提折旧较多、后期较少，可能更好地匹配所产生的收益模式。
Students should be comfortable calculating depreciation, recording journal entries (debit Depreciation Expense, credit Accumulated Depreciation), and presenting the asset at its carrying amount in the statement of financial position.
学生应熟练计算折旧、记录会计分录（借记折旧费用，贷记累计折旧），并在财务状况表中以账面金额列示资产。
6. Inventory Valuation | 存货计价
Inventory is valued at the lower of cost and net realisable value (NRV) according to IAS 2. Cost includes all costs of purchase, conversion, and other costs incurred in bringing the inventory to its present location and condition. NRV is the estimated selling price less estimated costs to complete and sell.
根据 IAS 2，存货按成本与可变现净值（NRV）孰低计价。成本包括所有采购成本、转换成本以及使存货达到目前场所和状态所发生的其他成本。NRV 是估计售价减去估计完工成本和销售费用。
When specific identification of cost is not possible, cost flow assumptions such as First-In, First-Out (FIFO) and Average Cost (AVCO) are used. FIFO assumes that the oldest inventory items are sold first, so closing inventory consists of the most recently purchased goods. AVCO computes a weighted average cost per unit after each purchase.
当无法具体辨认成本时，会使用成本流转假设，如先进先出法（FIFO）和加权平均法（AVCO）。FIFO 假设最早的存货先售出，因此期末存货由最近购入的商品构成。AVCO 在每次购买后计算加权平均单位成本。
LIFO is not permitted
Published by TutorHao | AS Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
或截图后用「扫一扫 → 相册」选择本图